Date posted: 10/09/2020 4 min read

Payment Times Reporting Scheme - take part in the survey

Your opportunity to help shape the guidance material that will support this new mandatory regime.

In Brief

  • The Scheme will require large businesses with a total annual income of $100 million or more to report their small business payment practices in a biannual report
  • It is expected that the Scheme will be effective from 1 January 2021
  • Reporting entities are encouraged to provide feedback to help shape the supporting guidance materials

To encourage fairer and faster payments to small businesses, the Australian Government is introducing a new Payment Times Reporting (PTR) Scheme. The Scheme will require large businesses with a total annual income of $100 million or more to report twice yearly on how and when they pay their small business suppliers.

Guidance material development to support scheme

PricewaterhouseCoopers (PwC) has been appointed by the Department of Industry, Science, Energy and Resources (the Department) to assist with the development of technical guidance material to help businesses to comply with the new reporting requirements.

The project to develop this guidance materials is now underway, and PwC and the Department would like to invite CA ANZ members of organisations who will be reporting under the scheme to participate in an online survey to further determine what information large businesses want included in the guidance material, including its design and format. 

Aim of the PTR survey

The focus of this survey is to gain an understanding of common issues that have been identified in interpreting the Scheme’s requirements; the guidance to be provided in respect of these issues; and to seek feedback on any additional issues or other matters that should be considered for inclusion in the guidance materials including the preferred format for the guidance.

The design and content of this survey is based on preliminary findings from individual interviews and consultation focus groups conducted by PwC and the Department over the last two weeks. The survey is short and targeted, with a maximum completion time of 10 minutes. If you would like to provide more detailed feedback than can be captured in this survey, please contact

The survey incorporates individual sections to explore specific issues. This includes exploring the respondent’s details and their level of involvement in previous consultations. It also invites feedback on specific requirements of the Scheme; application of the draft Scheme Rules; or the proposed content of the guidance materials. 

How you can participate in the survey

PwC would like to invite you to participate in this online survey in collaboration with the Department. This survey will be open for responses for approximately two weeks. We would be grateful if you could respond to this survey by 12:00pm AEST, 18 September, 2020.

Participate in the survey

All responses submitted to PwC will remain confidential, with only members from PwC able to view individual results. The Department will receive a final analysis with all answers marked as anonymous. 

PwC looks forward to working with CA ANZ members as they develop the technical guidance material and appreciate CA ANZ member feedback in this stage and potential future stages of consultation.

The downloadable attachment below provides background and further information on the Payment Times Reporting Scheme, as well as the proposed draft guidance materials. Please note that the document provided is a working draft and has been provided for consultation purposes only.

 For all further inquiries on the Payment Times Reporting Scheme, please email

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View more information on the payment times reporting scheme, including who needs to report and the reporting requirements 

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